S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5969--A
                                                         Cal. No. 428
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 21, 2017
                                ___________
 
 Introduced  by  M.  of A. GALEF, ZEBROWSKI, MORELLE, SCHIMMINGER, GANTT,
   MAGEE, ENGLEBRIGHT, CAHILL, PAULIN, LIFTON,  PEOPLES-STOKES,  GUNTHER,
   LUPARDO,  JAFFEE, JENNE, THIELE, ABINANTI, BARRETT, BRINDISI, BRONSON,
   BUCHWALD, D'URSO, FAHY, HUNTER, JEAN-PIERRE, JONES,  MAYER,  McDONALD,
   OTIS,  RYAN, SANTABARBARA, SKARTADOS, SKOUFIS, STECK, STIRPE, WALLACE,
   WOERNER, PRETLOW, SOLAGES, ROZIC, BRABENEC, HOOPER, B. MILLER, BUTLER,
   STEC,  WALTER,  MAGNARELLI,  OAKS,  RAMOS,  KOLB,   NORRIS,   GOODELL,
   LAWRENCE,  FRIEND,  FITZPATRICK,  JOHNS, PALMESANO, GARBARINO, WEPRIN,
   MORINELLO, DiPIETRO -- Multi-Sponsored by -- M. of A.  BYRNE,  CROUCH,
   WALSH  --  read  once  and  referred to the Committee on Real Property
   Taxation -- ordered to a third reading, amended and ordered reprinted,
   retaining its place on the order of third reading
 
 AN ACT to amend the real property tax law and the tax law,  in  relation
   to  removing references to the school tax relief credit; and to repeal
   certain provisions of such laws relating thereto
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Paragraph (a) of subdivision 6 of section 425 of the real
 property tax law, as amended by section 1 of part A of chapter 60 of the
 laws of 2016, is amended to read as follows:
   (a) Generally. All owners of the property who primarily reside thereon
 [and who are not subject to the provisions  of  subdivision  sixteen  of
 this  section]  must  jointly file an application for exemption with the
 assessor on or before the appropriate taxable status date. Such applica-
 tion may be filed by mail if it is enclosed in a postpaid envelope prop-
 erly addressed to the appropriate assessor, deposited in a  post  office
 or  official  depository  under  the exclusive care of the United States
 postal service, and postmarked by the United States postal service on or
 before the applicable taxable status date. Each such  application  shall
 be  made  on  a form prescribed by the commissioner, which shall require
 the applicant or applicants to agree to notify  the  assessor  if  their
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD09835-06-8

 A. 5969--A                          2
 
 primary   residence  changes  while  their  property  is  receiving  the
 exemption. The assessor may request that proof of residency be submitted
 with the application. If the  applicant  requests  a  receipt  from  the
 assessor  as  proof of submission of the application, the assessor shall
 provide such receipt. If such request is made  by  other  than  personal
 request,  the applicant shall provide the assessor with a self-addressed
 postpaid envelope in which to mail the receipt.
   § 2. Subdivision 16 of section 425 of the real  property  tax  law  is
 REPEALED.
   §  3.  Subdivision  2  of section 496 of the real property tax law, as
 amended by section 3 of part A of chapter 60 of the  laws  of  2016,  is
 amended to read as follows:
   2.  An  application  to  renounce an exemption shall be made on a form
 prescribed by the commissioner and shall be filed with the county direc-
 tor of real property tax services no later than ten years after the levy
 of taxes upon the assessment  roll  on  which  the  renounced  exemption
 appears.  The  county  director,  after  consulting with the assessor as
 appropriate, shall compute the total  amount  owed  on  account  of  the
 renounced exemption as follows:
   (a) For each assessment roll on which the renounced exemption appears,
 the assessed value that was exempted shall be multiplied by the tax rate
 or  rates that were applied to that assessment roll. Interest shall then
 be added to each such product at the rate  prescribed  by  section  nine
 hundred twenty-four-a of this chapter or such other law as may be appli-
 cable  for  each  month  or portion thereon since the levy of taxes upon
 such assessment roll.
   (b) The sum of the calculations made pursuant to paragraph (a) of this
 subdivision with respect to all of  the  assessment  rolls  in  question
 shall be determined.
   (c) A processing fee of five hundred dollars shall be added to the sum
 determined  pursuant  to  paragraph (b) of this subdivision[, unless the
 provisions of paragraph (d) of this subdivision are applicable.
   (d) If the applicant is renouncing a STAR exemption in order to quali-
 fy for the personal income tax credit authorized by subsection (eee)  of
 section  six  hundred  six  of  the tax law, and no other exemptions are
 being renounced on the same application,  no  processing  fee  shall  be
 applicable].
   §  4.  Subdivision 6 of section 1306-a of the real property tax law is
 REPEALED.
   § 5. Subparagraph (A) of paragraph 3 of subsection  (eee)  of  section
 606  of  the tax law, as amended by section 8 of part A of chapter 73 of
 the laws of 2016, is amended to read as follows:
   (A) [Beginning with] FOR THE taxable [years after] YEARS two  thousand
 [fifteen]  SIXTEEN AND TWO THOUSAND SEVENTEEN, a basic STAR credit shall
 be available to a qualified taxpayer if the  affiliated  income  of  the
 parcel  that  serves as the taxpayer's primary residence is less than or
 equal to five hundred thousand dollars.
   § 6. The opening paragraph of  subparagraph  (A)  of  paragraph  4  of
 subsection  (eee) of section 606 of the tax law, as amended by section 8
 of part A of chapter 73 of the laws of  2016,  is  amended  to  read  as
 follows:
   [Beginning  with]  FOR  THE  taxable  [years after] YEARS two thousand
 [fifteen] SIXTEEN AND TWO THOUSAND SEVENTEEN, an  enhanced  STAR  credit
 shall  be  available to a qualified taxpayer where both of the following
 conditions are satisfied:

 A. 5969--A                          3
 
   § 7. Clause (iii) of subparagraph (A) of paragraph  10  of  subsection
 (eee) of section 606 of the tax law is REPEALED.
   §  8. Paragraph (c) of subdivision 11 of section 425 of the real prop-
 erty tax law, as amended by section 3 of part A of  chapter  73  of  the
 laws of 2016, is amended to read as follows:
   (c) Transfers of title. When the assessor has received a report pursu-
 ant  to  section five hundred seventy-four of this chapter of a transfer
 of title to real property which is exempt pursuant to this section,  the
 assessor  shall  [discontinue  the  exemption as required by subdivision
 sixteen of this section] SEND THE NEW OWNER OR OWNERS AS  SHOWN  THEREON
 AN  APPLICATION FOR THE EXEMPTION AUTHORIZED BY THIS SECTION. The asses-
 sor shall not implement the provisions of section five hundred twenty of
 this chapter upon such a transfer, except to the extent that the proper-
 ty may also be receiving one or more other exemptions.
   § 9. Paragraph (c) of subdivision 6 of section 425 of the real proper-
 ty tax law, as amended by section 4 of part A of chapter 73 of the  laws
 of 2016, is amended to read as follows:
   (c)  Senior  citizens  exemption.  When  property  is eligible for the
 senior citizens exemption authorized by section four hundred sixty-seven
 of this [article] TITLE, it shall also be deemed to be eligible for  the
 enhanced  exemption  authorized by this section for certain senior citi-
 zens, provided, where applicable, that the age  requirement  established
 by  a municipal corporation pursuant to subdivision five of section four
 hundred sixty-seven of this [article] TITLE is satisfied, and  no  sepa-
 rate  application  need  be filed therefor. [Provided, however, that the
 provisions of this paragraph shall only apply where at least one of  the
 applicants  held title to the property on the taxable status date of the
 assessment roll that was used to levy school district taxes for the  two
 thousand  fifteen--two thousand sixteen school year and the property was
 granted an exemption pursuant to this section on such assessment roll.]
   § 10. Implementation for the 2018--2019 school year.  The commissioner
 of taxation and finance shall assist localities in notifying the  public
 of  the  provisions  of this act and any action required by taxpayers to
 receive a STAR exemption for the 2018--2019 school year.   Notwithstand-
 ing  subdivision  6  of  section  425  of the real property tax law, for
 assessment rolls used to levy school district taxes for  the  2018--2019
 school  year,  an  application for an exemption under section 425 of the
 real property tax law shall be filed with the local assessor by the last
 date on which a petition with respect to complaints of assessment may be
 filed or not later than the sixtieth day after  the  effective  date  of
 this  act,  whichever is later.  The assessor shall approve or deny such
 application as if it had been filed on  or  before  the  taxable  status
 date.   If the assessor determines that the property is eligible for the
 exemption, the assessor shall thereupon be authorized  and  directed  to
 correct  the  assessment  roll  accordingly,  or,  if another person has
 custody or control of the assessment roll, to direct that person to make
 the appropriate corrections. If the correction is not made before school
 taxes are levied, the failure to take the exemption into account in  the
 computation  of  the tax shall be deemed a "clerical error" for purposes
 of title 3 of article 5 of the real property tax law, or any  comparable
 laws  governing  the  correction  of administrative errors on assessment
 rolls and tax rolls, and shall be corrected accordingly.
   Notwithstanding any other  provision  of  law  to  the  contrary,  the
 commissioner  of  taxation  and  finance  shall immediately notify local
 assessors of the name and address of any taxpayer within their assessing
 unit who qualified for the school tax relief (STAR) credit  pursuant  to

 A. 5969--A                          4
 
 subsection (eee) of section 606 of the tax law for taxable year 2017, or
 has applied for a credit for taxable year 2018 and any additional infor-
 mation  available that would assist the assessor in accurately determin-
 ing  the  property's  eligibility  for  the  STAR  exemption pursuant to
 section 425 of the real property tax law. To the  extent  possible,  the
 local  assessor  shall determine the eligibility of the property for the
 2018--2019 school year using information provided by the commissioner of
 taxation and finance.   Taxpayers who applied  with  the  department  of
 taxation  and finance for the STAR credit for the 2018--2019 school year
 or received the STAR credit for the 2017--2018 school year, shall not be
 required to file an application for an exemption in order to receive  an
 exemption  on the same property for the 2018--2019 school year; however,
 if a property's eligibility cannot be determined  by  using  information
 supplied  by  the  department  of taxation and finance, the assessor may
 seek additional documentation from the taxpayer  to  prove  his  or  her
 eligibility.  Such  taxpayer  shall  have until the last date on which a
 petition, with respect to complaints of  assessment  may  be  filed,  to
 supply  proof  of eligibility, or thirty days of such request, whichever
 is later. The assessor shall mail notice of his or her determination  to
 such owner. If the assessor determines that the property is eligible for
 the  exemption,  the assessor shall thereupon be authorized and directed
 to correct the assessment roll accordingly, or, if  another  person  has
 custody or control of the assessment roll, to direct that person to make
 the appropriate corrections. If the correction is not made before school
 taxes  are levied, the failure to take the exemption into account in the
 computation of the tax shall be deemed a "clerical error"  for  purposes
 of  title 3 of article 5 of the real property tax law, or any comparable
 laws governing the correction of  administrative  errors  on  assessment
 rolls  and tax rolls, and shall be corrected accordingly. Nothing within
 this act shall preclude a taxpayer from seeking administrative and judi-
 cial review of an assessor's denial of the exemption.
   § 11. This act shall take effect immediately.